Domestic rates in Northern Ireland

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"Rates in Northern Ireland" redirects here. For business rates, see Business rates in Northern Ireland.

Domestic rates are the local government taxation in Northern Ireland. Rates are a tax on property. Domestic rates consist of two components, the Regional rate set by the Northern Ireland Assembly and the District rate set by local councils. Rate levels are set annually. Valuation and rating of property is handled by Land and Property Services. Domestic rates are unique to Northern Ireland, in the rest of the United Kingdom the local taxation is Council Tax.


Land and Property Services is the authority responsible for registering and valuing property. The domestic rates are based on the capital value of the residential property on 1 January 2005.[1] This is in contrast to non-domestic rates on businesses which are based on rental value.

District rate[edit]

The District rate is set by local authorities, the 26 district councils. It is for services such as refuse collections and disposal, leisure, parks and street cleaning.

District rates in 2013/2014 range from 0.00608 set by Castlereagh Borough Council to 0.008055 set by Derry City Council.[2] The mean average of the 26 rates set by district councils is 0.00726.

Regional rate[edit]

The Regional rate is set by the Northern Ireland Assembly. It is used for services such as education, health and roads.


External links[edit]